Green Accounting, Financial Literacy, and Financial Performance: A Case Study on Sukaregang Tannery Industrial Center in Garut, West Java Indonesia

Byzzanthi, Valyanisa and Ermawati, Wita Juwita (2021) Green Accounting, Financial Literacy, and Financial Performance: A Case Study on Sukaregang Tannery Industrial Center in Garut, West Java Indonesia. In: ICOSMI 2020, 14-16 September 2020, Bogor, West Java, Indonesia.

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Abstract

An increasing number of manufacturing industries have a significant impact on environmental sustainability issues. Green accounting is one of the alternatives that measures the environmental impact of human activity on the earth’s ecological systems and resources. This research aims to analyze the implementation of green accounting, financial literacy, and financial performance at Sukaregang Tannery Industrial Center. The primary data are collected through in-depth and quetionnaire-based structured interviews, while the secondary data are acquired from a review of the literature. The analytical methods used in this research is quantitative analysis. Results from this research indicates that the level of implemetation of green accounting for tanners in Sukaregang is mostly included in the moderate category with a percentage of 57.14% and the majority of owners of tannery industry in Sukaregang have a low level of financial literacy with a percentage of 42.86%. Green accounting and financial literacy has a strong correlation with a correlation coefficient of 0.601. However, green accounting and financial literacy do not have a significant correlation with financial performance.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: financial literacy financial performance green accounting tannery industry
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: EAI Editor IV
Date Deposited: 26 Jul 2021 14:54
Last Modified: 26 Jul 2021 14:54
URI: https://eprints.eudl.eu/id/eprint/5127

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